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    <description>Late-fee relief under section 47 applies to registered persons who delayed FORM GSTR-4 for specified periods and furnish the returns from 1 April 2023 through 30 June 2023. Late fee exceeding two hundred and fifty rupees is waived for eligible filings. Where the total central tax payable in the relevant return is nil, the late fee is fully waived.</description>
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      <description>Late-fee relief under section 47 applies to registered persons who delayed FORM GSTR-4 for specified periods and furnish the returns from 1 April 2023 through 30 June 2023. Late fee exceeding two hundred and fifty rupees is waived for eligible filings. Where the total central tax payable in the relevant return is nil, the late fee is fully waived.</description>
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